by Regina Lewis, Special for USA TODAY

by Regina Lewis, Special for USA TODAY

While we may have averted going over the fiscal cliff due to a last-minute deal, you are probably already noticing the effects of higher taxes in your paycheck.

That's because for most Americans, regardless of income, taxes went up due to the expiration of a 2% temporary cut in Social Security payroll tax deductions.

As employers begin adjusting paychecks, employees are seeing their take-home pay drop on average by $100-$150 a month.

For the wealthiest Americans the tax hit will be even higher as they will also see their income taxes rise.

As Americans start preparing to file their 2012 tax returns, the average refund is expected to be about $3,000.

If you are living paycheck to paycheck, consider putting that aside until you adjust to your more highly-taxed 2013 wages.

But expect delays in some 2012 tax refunds. The IRS says it will begin processing individual returns eight days later than usual because of delays in programming computers due to the fiscal cliff negotiations.

Is there anything positive you can take advantage of? Several tax provisions were extended that you can continue to use when filing your taxes this year, including deductions for college tuition, state and local sales tax and tax-free IRA distributions for charities.